Our Internal Control Study

It is increasingly concerned issue on improvement and implementation of internal control system by company in China. There are some typical cases of fraud occurred in China such as 'Sanlu milk tragedy' and 'Zhongxin Taifu' and 'Yin Guangxia' and so on. In western countries, it has been found in similar incidents such as 'AnRan Event','Shile incident', etc. It shows that enterprises are the flaws on internal and external control systems with lack of awareness of risk management so as to the enormous harms on society. Therefore, under the current background of economic integration, it is conducive to strengthen business operation and enterprises management through improvement of internal control system of enterprises so as to promote sustainable development of enterprises.The aim of the report is to analyze the problems of enterprise' the internal control system, and then to provide the suggestions on improvement areas with the specific measures to further strengthen and improve internal control system on theory and practice aspect.The report is designed into six chapters. It is described respectively the theoretical and the practical aspects to analyze Chinese internal control system. The first chapter is the introduction which depicts the research background, the research purpose, main document literature and stage of development. The second chapter is mainly provided the detail of principles and factors of enterprise internal control system. The third is to analyze the problem and reason of Chinese enterprise on the internal control system. The fourth is to provide some solutions on improvement about the control system. The fifth is to analyze case of the SC company about enterprise internal control.The last chapter is conclusion.